Arizona High School Hockey Assoc Inc

Nonprofit profile at a glance

EIN
860954597
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Phoenix, AZ, USA
Phone
4808612287
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Winter Sports

Official website

Reported finances

Revenue
$1,851,572
Expenses
$1,777,875
Assets
$1,839,518
Liabilities
$951,192

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • KENNY MCGINLEY (President)
  • ED GEORGEVICH (Vice President)

Highest reported compensation

  • KENNY MCGINLEY (President): $124,200 total reported compensation
  • TIM LAWLESS (Director): $80,250 total reported compensation
  • LAURI GRIEBEL (Secretary): $68,181 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the Arizona High School Hockey Association is to provide high school students the opportunity to participate in a high quality youth sports program, promoting the life skills inherent to participation in a competitive environment through amateur hockey. Through training, education and the use of key role models. The values of sportsmanship and family participation will be at the forefront of all efforts.

What it reported doing in 2024

Provided hockey instruction for high school students

Operating model

Revenue model
Earned-program. 94% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 72
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.5%; rating input score 90
  • Program expense ratio: 98.4%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 1.03; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 15.3%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 9.2% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 8.7% per year; rating input score 100; 62nd percentile among comparable filings
  • Asset growth: 12.7% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 89.5% of revenue deployed · 98.4% of spending went to programs
  • Governance: 10 of 10 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.7M in reported program spending
  • Leadership: top reported pay $124K · 10 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.